Where assessee-trust was created by a company to carry on and execute CSR activities and Commissioner rejected its application seeking registration under section 12AB and approval under section 80G without adjudication of basic conditions required for grant of registration under section 12AB, matter was to be remanded back to him for afresh adjudication – Sarfarosh Foundation v. Commissioner of Income-tax, (Exemptions) – [2024] 158 taxmann.com 65 (Amritsar – Trib.)